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Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… assess the internal controls over justice court operations for the period January 1, 2012, through May 22, 2013. We … expanded the scope of our audit back to January 1, 2010, for our review of financial reports and justice court … and four council members. General fund appropriations for the 2013 fiscal year totaled $555,463 and were funded …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through … officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 … for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCUNY Bulletin No. CU-712
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the … budget references where appropriations and segregations have been created by the Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endRestitution Payments (2021-MS-2)
… on deposit, with some undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not … cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … adequate written restitution policies and procedures for enforcing and monitoring restitution obligations. Make …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOther Bulletin No. 25
… of OSC’s automatic processing of the April 2015 SCF CSEA Salary Increase and provide instructions for payments not processed automatically Affected Employees … will be available for agency review after the automatic increases have been processed. All reports will be sorted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-25-april-2015-state-university-construction-fund-scf-civilCUNY Bulletin No. CU-329
… Purpose To inform agencies of the procedures to process nonresident alien scholarships in PayServ. … scholarships Background A scholarship is an amount given to an individual for study, training or research; it does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsOpinion 95-3
… SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county … levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county … Law, §1262(d). The amount of county sales tax set aside for county or educational purposes must be determined from …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 2010-3
… Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32 app dismissed 57 NY2d 1045, 457 NYS2d 787; 1990 Op St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3State Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsOther Bulletin No. 45
… of OSC’s automatic processing of the April 2017 SCF M/C 2% Salary Increase and provide instructions for payments not … will be available for agency review after the automatic increases have been processed. All reports will be sorted by … if the employee’s Pay Basis Code is ANN Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-andXI-A.9 Receiving – XI-A. Purchasing
… agencies must have policies and procedures in place for receiving. Receiving should be accomplished and recorded … correct before certifying to the Comptroller that claims for payment are just, true and correct and, therefore, … it hinders the ability to practice blind receiving, and increases the risk that the agency may pay for goods and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingUnexpected Delays and Events
… The LIRR’s Public Information Office is responsible for communicating with train crews, the media, and the public … describe its Incident Response Structure and various plans for addressing incidents. To address the needs of its … defined by the LIRR’s Bus Call-Out Procedure as a request for buses in response to an acute disruption in scheduled …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds … for the performance measures it has established. RSS claimed expenses on its Consolidated Fiscal Report (CFR) that either are not allowable or require additional review by OMH to determine whether they are reasonable and necessary …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incOpinion 90-31
… MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements (authority to allow act by majority of quorum) GENERAL MUNICIPAL LAW, … affairs or government" (Municipal Home Rule Law, §10[1][i]) and, whether or not they relate thereto, with respect to …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Selected Aspects of Accommodations for Passengers With Disabilities
… procedures. A May 2007 DOJ publication established best practices for state and local government website … station is located. PANYNJ’s website did not follow DOJ’s best practices toolkit and has only limited accessibility …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesState Agencies Bulletin No. 1801
… of certain employees. Affected Employees Employees paid in 2019 whose PayServ Home Address was in New York City or had New York City taxes withheld in 2019 … York City reportable wages in Box 18 of an employee’s 2019 Form W-2 based on an employee’s home address. Only employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesPayroll Improvement Project Bulletin No. PIP-003
… of this bulletin is to notify agencies of the process for updating and designating queries to be included in the … Users must follow the instructions in the Guidelines for Renaming Queries section below to rename and assign a priority to each query designated for migration. Queries that have not been run in the last 18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of General Services (OGS): Compliance with Executive Order 88 … identified in the initial audit, and significant action is still required to prevent future Medicaid overpayments. … Self-Insured Workers’ Compensation Plans (2018-S-33) There is room for improvement in how the MTA’s three self-insured …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… State Supportive Housing Initiative’s (ESSHI) goal is to develop 20,000 units of supportive housing over the … the lead procurement agency for ESSHI, which provides up to $25,000 annually per individual or unit toward supportive … manner and did not have performance measures in place to effectively monitor lengthy investigations, weaknesses …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-audits